Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective

Zouleykha Mahami and Kamel Mouloudj ()

MPRA Paper from University Library of Munich, Germany

Abstract: This study examines whether independence of external auditor, auditor industry specialization and ethical commitment of external auditor, improves the ability to detect manipulation in Financial Statements. Using a 25-item questionnaire and convenience sampling method, the data were collected from 76 auditors. The results show that the auditor industry specialization and ethical commitment of auditor have a significant positive impact on detect manipulation in Financial Statements. While independence of auditor not significantly affecting detect manipulation.

Keywords: Independence; Ethics of auditor; Auditor Specialization; Manipulation; Financial Statements. (search for similar items in EconPapers)
JEL-codes: M41 M42 M48 M49 (search for similar items in EconPapers)
Date: 2020-06-09, Revised 2020-06-30
New Economics Papers: this item is included in nep-acc
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Published in Journal of Business Administration and Economic Studies 1.6(2020): pp. 11-24

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